Mineral oil tax applied 1975 €“1992 when it was superseded by CO2 tax. Re-introduced in 2000, due to increase of electricity tax. Exemptions include fisheries, sea and coastal water transport and fish oil and fish meal production. Pulp and paper industry pays low rate of NOK 0,126 per litre. Ordinary rate NOK 1,590 per litre in 2014.